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会计师事务所面临业务多元化或跨地域发展的选择。两种路径对事务所的合伙人激励与合伙文化造成一定冲击,对事务所的业绩产生不同程度的影响。本文就此对国外学者所做的两项实证研究进行了对比分析。
Accounting firms face the diversification of business or geographical development options. Both approaches have a certain impact on the partner incentives and partnership culture of the firm, affecting the firm’s performance to varying degrees. In this paper, two empirical studies done by foreign scholars are compared and analyzed.